BICLIML: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
BICLIML
Largest movements
- Cash -€133,670
down €133,670 (-45.0%), from €297,126 to €163,456
mainly Contributions, distributions and other (-€457,874) and Receivables within one year (-€14,199)
- Receivables within one year +€14,199
up €14,199 (+316%), from €4,500 to €18,699
of which Trade receivables: +€12,090
- Profit (loss) carried forward -€277,427
down €277,427 (-100%), from €277,427 to €0
- Other debts +€153,015
up €153,015 (+78,324%), from €195 to €153,210
- Tax, wage and social debts +€4,231
up €4,231 (+18.5%), from €22,900 to €27,131
- Gross operating margin +€22,752
up €22,752 (+10.6%), from €213,868 to €236,620
- Taxes +€5,459
up €5,459 (+11.0%), from €49,733 to €55,192
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €303,249 | €183,041 | -€120,208 | -39.6% |
| Fixed assets | 21/28 | €284 | €886 | +€603 | +212% |
| Tangible fixed assets | 22/27 | €284 | €886 | +€603 | +212% |
| Furniture and vehicles | 24 | €284 | €886 | +€603 | +212% |
| Current assets | 29/58 | €302,966 | €182,155 | -€120,811 | -39.9% |
| Amounts receivable within one year | 40/41 | €4,500 | €18,699 | +€14,199 | +316% |
| Trade receivables | 40 | €4,500 | €16,590 | +€12,090 | +269% |
| Other amounts receivable | 41 | - | €2,109 | +€2,109 | |
| Cash at bank and in hand | 54/58 | €297,126 | €163,456 | -€133,670 | -45.0% |
| Deferred charges and accrued income | 490/1 | €1,340 | €0 | -€1,340 | -100% |
| Total equity and liabilities | 10/49 | €303,249 | €183,041 | -€120,208 | -39.6% |
| Equity | 10/15 | €280,127 | €2,700 | -€277,427 | -99.0% |
| Contributions | 10/11 | €2,700 | €2,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | €277,427 | €0 | -€277,427 | -100% |
| Amounts payable | 17/49 | €23,122 | €180,341 | +€157,219 | +680% |
| Amounts payable within one year | 42/48 | €23,122 | €180,341 | +€157,219 | +680% |
| Trade debts | 44 | €28 | €0 | -€28 | -100% |
| Suppliers | 440/4 | €28 | €0 | -€28 | -100% |
| Taxes, remuneration and social security | 45 | €22,900 | €27,131 | +€4,231 | +18.5% |
| Taxes | 450/3 | €22,900 | €27,131 | +€4,231 | +18.5% |
| Other amounts payable | 47/48 | €195 | €153,210 | +€153,015 | +78,324% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €400 | €536 | +€137 | +34.2% |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | €213,868 | €236,620 | +€22,752 | +10.6% |
| Operating profit (loss) | 9901 | €213,468 | €235,684 | +€22,216 | +10.4% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €64 | €45 | -€19 | -29.1% |
| Recurring financial charges | 65 | €64 | €45 | -€19 | -29.1% |
| Profit (loss) for the period before taxes | 9903 | €213,405 | €235,639 | +€22,234 | +10.4% |
| Income taxes | 67/77 | €49,733 | €55,192 | +€5,459 | +11.0% |
| Profit (loss) for the period | 9904 | €163,672 | €180,447 | +€16,775 | +10.2% |
| Profit (loss) for the period to be appropriated | 9905 | €163,672 | €180,447 | +€16,775 | +10.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.